Exhibit 23.2

            Consent of Independent Registered Public Accounting Firm


We consent to the incorporation by reference in the Registration Statement on
Form S-8 (pertaining to the 2003 Non-Employee Director Stock Option Plan Amended
and Restated 2003 Incentive Stock Option Plan) of our report dated March 29,
2006, except for Notes 1, 2, 5 and 13 as to which the date is September 14,
2006, with respect to the consolidated financial statements and schedule of
Conn's, Inc. included in its Annual Report (Form 10-K/A) for the year ended
January 31, 2006, and our report dated March 29, 2006, except for the effects of
the material weakness described in the sixth paragraph of such report, as to
which the date is September 14, 2006, with respect to Conn's, Inc. management's
revised assessment of the effectiveness of internal control over financial
reporting, and the effectiveness of internal control over financial reporting of
Conn's, Inc., filed with the Securities and Exchange Commission.


                                                        Ernst & Young LLP

Houston, Texas
December 8, 2006